CJS PROPERTY NW Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14437739

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		500,508
Investment Properties	5		628,203		-

			628,203		500,508
CURRENT ASSETS
Cash at bank and in hand		4,129		5,209

		4,129		5,209
Creditors: Amounts Falling Due Within One Year	6	(125,403 )		(851 )

NET CURRENT ASSETS (LIABILITIES)			(121,274 )		4,358

TOTAL ASSETS LESS CURRENT LIABILITIES			506,929		504,866

Creditors: Amounts Falling Due After More Than One Year	7		(554,075 )		(554,075 )

NET LIABILITIES			(47,146 )		(49,209 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(47,147 )		(49,210 )

SHAREHOLDERS' FUNDS			(47,146)		(49,209)

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CJS PROPERTY NW Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Harkrishan Singh

Director

26/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CJS PROPERTY NW Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14437739 . The registered office is 15 Kearsley Road, Manchester, M8 4GH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rent receipts:

Gross Monthly Rent - Recognised on a straight-line accruals basis over the duration of the tenancy agreement, irrespective of when

payment is physically collected.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

2.5%

Depreciation based on 80% of total cost of land and building

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

Investment properties

The investment property was carried at £500,508 at 1 November 2024.

During the year, refurbishment expenditure of £113,400 was capitalised. Following completion of the works, the property was revalued to

£628,203, resulting in a fair value gain of £14,295.

The carrying value of the investment property at 31 October 2025 was £628,203.

During the year, the property was transferred from tangible fixed assets to investment property at its net book value of £500,508.

Refurbishment expenditure of £113,400 was capitalised during the year. The property was subsequently revalued to £628,203, resulting in a fair value gain of £14,295 recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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CJS PROPERTY NW Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost or Valuation
As at 1 November 2024	514,804
Transfers	(514,804 )

As at 31 October 2025	-

Depreciation
As at 1 November 2024	14,296
Transfers	(14,296 )

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	500,508

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	-
Additions	113,400
Transfers	500,508
Fair value adjustments	14,295

As at 31 October 2025	628,203

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Other loans	5,300	-
Other creditors	120,103	850

	125,403	851

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	149,933	149,933
Other loans	159,882	159,882
Other creditors	244,260	244,260

	554,075	554,075

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CJS PROPERTY NW Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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